Validity of order of CIT(A) - order based on wrong assessment ...

Income Tax

October 28, 2023

Validity of order of CIT(A) - order based on wrong assessment order - Revenue and assessee both attached different assessment orders - mismatch and inconsistency in the contents - Matter restored back to CIT(A) for verification of facts and see if there is any malpractice or fraud committed through manipulating the contents of the assessment order. - AT

View Source

← Previous Next →

Validity of order of CIT(A) - order based on wrong assessment ...

Income Tax

October 28, 2023

You may also like:

Validity of the reopening of assessment - validity of the notice u/s 148 - wrong understanding of the legal position - The assessee, in the case on hand, chose the...

Seeking release of attached property and to restore possession - property of Corporate Debtor who is not a financial establishment as defined under Section 2(e) WBPIDFE...

Immunity to corporate debtors and their assets, upon approval of a resolution plan - jurisdiction of NCLT to release the attached properties by invoking Section 32A of...

Addition on account of revenue recognition following percentage of completion method (POCM) - as per AO assessee had incurred substantial expenses on construction but...

Undisclosed income of the assessee - benami investment - benami transactions - It was for the AO to produce or investigate and find out some financial connection between...

TP Adjustment - risk based assessment and selection of comparable - The glaring fallacy in the approach of the TPO lies on the fact that he has adopted FOB cost of goods...

Validity of Settlement Commission order - validity of immunity granted to the assessee - Based on such disclosures and on noting that the appellant co-operated with the...

Validity of reopening of assessment u/s 147 - Issuing of notice u/s 148 in the wrong name - it was only a typographical error in first name of the assessee though other...

Non-payment of Service Tax - Mentioning of wrong service tax registration in the payment challan for two months - Mentioning of wrong location code - in view of the...

Depreciation on Buildings - Adoption of WDV based on a valuation report prepared for a different purpose - Sec.32 of the Act mandates depreciation to be allowed as...

Unexplained/undisclosed income - Addition based on finding are based on the statements of erstwhile teachers who have been terminated from service - - The prosecution...

Law for trial of the cross cases - Raid - In the present controversy, two different criminal appeals were being heard and decided against two different judgments based...

Addition u/s. 69 based on information received from Australian Tax authorities - There is absolutely no other material in the hand of the A.O. of proving the addition in...

Attachment of Bank Accounts of petitioner for recovery of GST of third party - the bank accounts of ZIPL cannot be attached for securing the revenue of another taxable...

Recovery of arrears of tax - Power of Special JMFC (Sales Tax) Court to attach the property through FLW through Commissioner, BBMP - Only the District Magistrate is...

Quick Updates: